Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts - The petitioner submitted that its bank account has been provisionally attached. The petitioner-company’s director had applied for anticipatory bail, which was granted by the concerned court on 25.04.2022. The counsel for the petitioner submitted that the petitioner is cooperating in the investigation that is being carried out by the respondents/revenue. The court observed that they do not intend to comment on the aspects of the matter, as the matter is under investigation by the respondents/revenue. The respondent submitted that under Rule 159(5), the petitioner can file an objection to have the provisional attachment lifted.

Held that:- The Hon’ble High Court directed the respondents to treat the writ petition as an objection under sub-rule 5 of Rule 159 of the 2017 Rules. The authorized representative of the petitioner will present herself/himself before the concerned officer on 17.05.2022. The concerned officer, after according personal hearing to the authorized representative of the petitioner-company, will pass a speaking order. This exercise will be completed within three days.